H银行作业成本法的应用研究.pdf 全文免费在线阅读

  本文关键词：H银行作业成本法的应用研究，由笔耕文化传播整理发布。

网友2830622664近日为您收集整理了关于H银行作业成本法的应用研究的文档，希望对您的工作和学习有所帮助。以下是文档介绍：单位代码10475学号104754110511分类号F230硕士学位论文( 专业学位)H银行作业成本法的应用研究专业学位领域:会计专业学位类别:会计专硕申请人:陈雯佳指导教师:刘新仕教授二〇一三年四月STUDY ON THE APPLICATION OF ACTIVITY-BASED COSTING IN H BANKA Dissertation Submitted to the Graduate School of Henan Universityin Partial Fulfillment of the Requirementsfor the Degree ofMaster ofProfessional AccountingByChen WenjiaSupervisor: Prof.liu XinshiDate:April, 2013I摘要随着外资银行的大举进入,国内商业银行面临着越来越激烈的行业竞争。我国的国有商业银行目前在成本管理方面大多采用的是传统的成本管理模式,存在诸多弊端。采用作业成本法,有助于提高银行内部的成本管理能力,同时还有助于进行客户和产品管理和决策,有利于建立新的责任会计系统、为业绩考评提供更合理的依据。但由于其实施成本巨大以及我国商业银行内部存在的原因,该成本管理方法在我国还未得到推广使用。因此,本文试图通过作业成本法在H银行的应用研究,分析作业成本法在我国商业银行应用的可能性和必要性。首先,本文对H银行的现有成本管理模式进行了考察,找出其存在问题:成本观念淡漠;间接费用的分配方法不合理;对客户的盈利性缺乏精确分析。并分析了这些问题存在的原因:成本核算系统难以准确地进行成本分摊;成本管理未与作业过程分析相结合;成本管理方法缺少管理会计手段。然后,本文设计了作业成本法在H银行实施的基本流程并进行了具体的核算分析:确定作业和作业中心,确定资源和归集资源费用,确认和计量资源动因,确认和计量作业动因,具体的作业成本核算。并通过作业成本法与传统成本法核算结果的比较分析,展现了作业成本法在成本管理核算方面存在的优势,以及传统成本法的不足。最后,文章对H银行实施作业成本法提出了建议,一是必须结合H银行的实际情况,因地制宜;二是要找准定位、次序渐进、系统推进;三是要推动作业成本法制度框架建设;四是要提高员工素质;五是要建立相应的作业成本数据库及核算程序;六是要充分利用作业成本信息。关键词:作业成本法,作业,资源,成本动因IIIABSTRACT With the entering of foreign banks, mercial banks are facing more and more petition in the industry. China's state-mercial banks at present in terms of cost management are still using the traditional cost management mode, there are many disadvantages. Using the cost of operation law, help to improve the bank's internal cost management ability, but also contribute to the customer and product management and decision-making, is conducive to the establishment of the responsibility accounting system, new provide a more rational basis for performance evaluation. But because of the huge cost and the existence of China'mercial banks internal reason, the method of cost management in our country has not been widely used. Therefore, this paper attempts to activity-based costing in the application of H bank, analysis of Activity-Based Costing in the possibility and necessity of application mercial banks in china.Firstly, studied the H bank's existing cost management mode, find out the existing problems: dim cost concept; distribution method of indirect costs is unreasonable; lack ofcustomer profitability analysis. And analyzes the reasons of these problems: cost accounting system to accurately without cost; cost bined with the operation process analysis; cost management methods lack of management accounting methods.Then, the basic process of the design of ABC implementation in H bank and analyzes the specific accounting: determine the operation and operation center, identify resources and collect resource cost, recognition and measurement of resource driver, confirmation and measurement of job motivation, job cost accounting concrete. The comparison and analysis of the activity-based costing and traditional costing accounting results, shows the existing in the cos

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  本文关键词：H银行作业成本法的应用研究，由笔耕文化传播整理发布。